Change search
ReferencesLink to record
Permanent link

Direct link
Accounting for Competition, "Circuits of Power" and Negotiated Order between Not-For-Profit and Public Sector Organisations
Åbo Akademi.
Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
Högskolan i Gävle.
2013 (English)In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 29, no 4, 378-396 p.Article in journal (Refereed) Published
Abstract [en]

This study analyses the role of accounting information in negotiating contractual relationships in the framework of circuits of power during a competitive tendering process. The study asks how institutionalised accounting information affects taken-for-granted ways of thinking and acting by institutional actors in negotiating inter-organisational order when analysed using the framework of circuits of power. Field research took place in a Finnish not-for-profit aged care organisation and municipality from 2008 to 2012. The study shows that institutionalised accounting information cannot be taken-for-granted to prevail in obligatory passage points of the circuits of power in negotiating order.

Place, publisher, year, edition, pages
Wiley-Blackwell, 2013. Vol. 29, no 4, 378-396 p.
Keyword [en]
accounting information, circuits of power, institutional change, negotiated order, public sector competition
National Category
Economics and Business
Research subject
Business Studies
URN: urn:nbn:se:umu:diva-80257DOI: 10.1111/faam.12023OAI: diva2:647913
Available from: 2013-09-12 Created: 2013-09-12 Last updated: 2014-01-16Bibliographically approved

Open Access in DiVA

No full text

Other links

Publisher's full text

Search in DiVA

By author/editor
Hassel, Lars
By organisation
Business Administration
In the same journal
Financial Accountability and Management
Economics and Business

Search outside of DiVA

GoogleGoogle Scholar
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Altmetric score

Total: 95 hits
ReferencesLink to record
Permanent link

Direct link